Live-Stock Slaughter Levy Collection Act 1964 (Cth)
LIVE-STOCK SLAUGHTER LEVY COLLECTION ACT 1964 [Note: This Act is "repealed" by Act No. 26 of 1991]
(#DATE 30:09:1980)
(#DATE 30:09:1980)
- Incorporating all amendments by legislation made to 30 September 1980
*1* The Live-stock Slaughter Levy Collection Act 1964 (a) as shown in this
reprint comprises Act No. 9, 1964 as amended by the other Acts specified in the
following table:
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Application,
saving
or
Number Date Date of transitional
Act and year of Assent commencement provisions
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Live-stock
Slaughter Levy
Collection Act 1964 9, 1964 6 May 1964 1 Aug 1964 (see s.
2 and Gazette
1964, p. 2923)
Statute Law
Revision (Decimal
Currency) Act 1966 93, 1966 29 Oct 1966 1 Dec 1966 -
Live-stock
Slaughter Levy
Collection Act 1968 41, 1968 9 Dec 1968 9 Dec 1968 -
Statute Law
Revision Act 1973 216, 1973 19 Dec 1973 31 Dec 1973 Ss. 9 (1) and 10
Live-stock
Slaughter Levy
Collection Act 1974 112, 1974 3 Dec 1974 S. 4: 1 Jan 1975
Remainder: Royal
Assent -
Live-stock
Slaughter Levy
Collection Act 1976 43, 1976 2 June 1976 2 June 1976 -
Live-stock
Slaughter Levy
Collection
Amendment Act 1977 71, 1977 16 June 1977 S. 6: 1 Aug 1978
(see s 2 (2) and
Gazette 1978, No.
S140, p. 1)
Remainder: Royal
Assent Ss. 5 (2) and 7 (2)
Live-stock
Slaughter Levy
Collection
Amendment Act 1979 74, 1979 25 June 1979 1 July 1979 -
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(a) This citation is provided for by the Amendments Incorporation Act 1905
and the Acts Citation Act 1976.
LIVE-STOCK SLAUGHTER LEVY COLLECTION ACT 1964 - TABLE OF PROVISIONS TABLE
TABLE OF PROVISIONS Section
1. Short title
2. Commencement
3. (Repealed)
4. Interpretation
5. Act to bind Crown
6. Due date of payment
7. Liability of proprietor of abattoir
8. Recovery of levy
9. Penalty for non-payment
10. (Repealed)
10A. Establishment of National Cattle Disease Eradication Trust Account
10B. Payments into National Cattle Disease Eradication Trust Account
10C. Application of National Cattle Disease Eradication Trust Account
11-13. (Repealed)
14. Offences relating to returns, &c.
15. Access to books, &c.
16. Regulations
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LIVE-STOCK SLAUGHTER LEVY COLLECTION ACT 1964 - LONG TITLE SECT
An Act to make provision for the Collection of Levy under the Live-Stock Slaughter Levy Act 1964, and for other purposes
LIVE-STOCK SLAUGHTER LEVY COLLECTION ACT 1964 - SECT. 1.
Short titleSECT
1. This Act may be cited as the Live-stock Slaughter Levy Collection Act 1964.*1*
See notes to first article of this Chapter.
LIVE-STOCK SLAUGHTER LEVY COLLECTION ACT 1964 - SECT. 2.
CommencementAmended by No. 43, 1976, s. 4
SECT
2. This Act shall come into operation on the date fixed by Proclamation under section 2 of the Live-stock Slaughter Levy Act 1964.*1*
Section 3 repealed by No. 216, 1973, s. 3
* * * * * * * *
See notes to first article of this Chapter.
LIVE-STOCK SLAUGHTER LEVY COLLECTION ACT 1964 - SECT. 4.
InterpretationSubstituted by No. 71, 1977, s. 3
SECT
4. In this Act, unless the contrary intention appears, "levy" means levy imposed by the Live-stock Slaughter Levy Act 1964.
LIVE-STOCK SLAUGHTER LEVY COLLECTION ACT 1964 - SECT. 5.
Act to bind CrownSubstituted by No. 71, 1977, s. 3
SECT
5. This Act binds the Crown in right of a State.
LIVE-STOCK SLAUGHTER LEVY COLLECTION ACT 1964 - SECT. 6.
Due date of paymentAmended by No. 43, 1976, s. 4
SECT
6. The amount of levy on the slaughter of any live-stock is due for payment upon the expiration of 28 days after the last day of the month in which the live-stock are slaughtered.
LIVE-STOCK SLAUGHTER LEVY COLLECTION ACT 1964 - SECT. 7.
Liability of proprietor of abattoirSub-section (1) amended by No. 112, 1974, s. 5; No. 43, 1976, s. 4
SECT
7. (1) For the better securing of the payment of levy, the proprietor of an abattoir at which live-stock owned by another person are slaughtered is liable to pay to the Commonwealth an amount equal to any levy on the slaughter that has become payable by that other person but has not been paid to the Commonwealth by or on behalf of that other person or recovered from that other person by the Commonwealth.
Amended by No. 112, 1974, s. 5; No. 43, 1976, s. 4SECT
(2) The proprietor of an abattoir at which live-stock owned by another person are slaughtered may, on behalf of that other person, pay to the Commonwealth any levy payable in respect of the slaughter either before or after the levy is due for payment.
Amended by No. 216, 1973, s. 3SECT
(3) The proprietor of an abattoir may, notwithstanding any law of a State or Territory or any contract entered into before the commencement of this Act, refuse to slaughter, or to permit the slaughter of, live-stock owned by another person at the abattoir unless that other person first provides the proprietor with the funds necessary for the due payment, on behalf of that other person, of levy on the slaughter of the live-stock.
Amended by No. 112, 1974, s. 5; No. 43, 1976, s. 4SECT
(4) Where-
(a) any levy payable by a person on the slaughter of any live-stock at an abattoir of which another person is the proprietor has been paid to the Commonwealth on behalf of that person by the proprietor of the abattoir; or
(b) an amount in respect of any levy so payable has been recovered by the Commonwealth from the proprietor of the abattoir by virtue of sub-section (1),
the person by whom that levy was payable is liable to pay to the proprietor an amount equal to the amount so paid or recovered, less any amount already paid by that person to the proprietor in respect of that levy.
Amended by No. 112, 1974, s. 5; No. 43, 1976, s. 4SECT
(5) Where, at any time, a person pays to the proprietor of an abattoir an amount in respect of levy on the slaughter at that abattoir of live-stock owned by that person, that person is discharged from liability to pay levy to the same extent as if the payment had been made by him at that time to the Commonwealth, but the discharge does not affect any liability of the proprietor under sub-section (1).
Amended by No. 112, 1974, s. 5; No. 43, 1976, s. 4SECT
(6) Sub-section (5) does not apply where, before the payment is made to the proprietor of the abattoir, the person making the payment has been notified in writing by or on behalf of the Minister that the Minister requires that person to pay direct to the Commonwealth the levy in respect of which the payment is made.
Amended by No. 112, 1974, s. 5; No. 43, 1976, s. 4SECT
(7) Where, under this section, levy is paid on behalf of a person by, or an amount in respect of levy payable by a person is recovered by the Commonwealth from, the proprietor of an abattoir, that person is, to the extent of the amount paid or recovered, discharged from so much of his liability to the Commonwealth to pay the levy as has not previously been discharged by virtue of sub-section (5).
(8) Where the Minister is satisfied that it would, by reason of special circumstances, be unreasonable to require the proprietor of an abattoir to pay, or to pay in full, an amount payable by him under this section, the Minister may release that proprietor in whole or in part from his liability, but such a release does not affect the liability of any person other than the proprietor.
Amended by No. 112, 1974, s. 5; No. 43, 1976, s. 4SECT
(9) In this section, a reference to the levy on the slaughter of any live-stock shall be read as including a reference to an amount that has become payable by way of penalty under sub-section 9 (1) by reason of default in payment of levy on the slaughter of those live-stock.
LIVE-STOCK SLAUGHTER LEVY COLLECTION ACT 1964 - SECT. 8.
Recovery of levySub-section (1) amended by No. 112, 1974, s. 5; No. 43, 1976, s. 4
SECT
8. (1) The following amounts shall be deemed to be debts due to the Commonwealth:
(a) an amount of levy that is due for payment;
(b) an amount payable by the proprietor of an abattoir under the last preceding section; and
(c) an amount payable by way of penalty under section 9.
Amended by No. 43, 1976, s. 4SECT
(2) In proceedings for the recovery of an amount referred to in sub-section (1), an averment or statement in the complaint, claim or declaration of the plaintiff is evidence of the matter so averred or stated.
LIVE-STOCK SLAUGHTER LEVY COLLECTION ACT 1964 - SECT. 9.
Penalty for non-paymentSub-section (1) amended by No. 43, 1976, s. 4
SECT
9. (1) Where the liability of a person to pay any levy is not discharged on or before the date on which the levy is due for payment, that person, in addition to his liability to pay that levy, is liable to pay, by way of penalty, an amount calculated at the rate of 10% per annum upon the amount of the liability from time to time remaining undischarged, to be computed from the date on which that amount became due for payment.
Amended by No. 112, 1974, s. 5; No. 43, 1976, s. 4SECT
(2) Where-
(a) the proprietor of an abattoir has received from another person an amount in respect of levy payable by that other person on the slaughter of live-stock at that abattoir; and
(b) the levy is due for payment but has not been paid in full to the Commonwealth,
the proprietor is liable, in addition to any other liability under this Act, to pay to the Commonwealth, by way of penalty, an amount calculated at the rate of 10% per annum upon the amount so received by him, less any part of the levy paid by him on behalf of that other person, to be computed from the date on which the levy became due for payment or the date on which he received that amount, whichever is the later.
Substituted by No. 71, 1977, s. 4SECT
(3) The Minister or, subject to sub-section (4), a person authorized, in writing, by the Minister for the purposes of this section, may, in a particular case, for a reason that the Minister or the authorized person, as the case may be, in his discretion, thinks sufficient, remit the whole or a part of an amount payable under this section.
Added by No. 71, 1977, s. 4SECT
(4) A remission granted under sub-section (3) by a person authorized by the Minister for the purposes of this section shall not exceed $100.
Section 10 repealed by No. 71, 1977, s. 5
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LIVE-STOCK SLAUGHTER LEVY COLLECTION ACT 1964 - SECT. 10A.
Establishment of National Cattle Disease Eradication Trust AccountInserted by No. 43, 1976, s. 3
SECT
10A. (1) There is hereby established an account to be known as the National Cattle Disease Eradication Trust Account.
(2) The account established by sub-section (1) is a Trust Account for the purposes of section 62A of the Audit Act 1901-1975.
LIVE-STOCK SLAUGHTER LEVY COLLECTION ACT 1964 - SECT. 10B.
Payments into National Cattle Disease Eradication Trust AccountInserted by No. 43, 1976, s. 3 Sub-section (1) amended by No. 71, 1977, s. 6; No. 74, 1979, s. 3
SECT
10B. (1) There shall be paid into the National Cattle Disease Eradication Trust Account-
(a) amounts equal to the amounts of levy received by the Commonwealth by virtue of paragraphs 6 (1) (d), 6C (1) (d), 6E (1) (d) and 6F (1) (d) of the Live-stock Slaughter Levy Act 1964;
(aa) amounts equal to the amounts of charge received by the Commonwealth by virtue of paragraphs 7 (1) (c) and 10 (1) (c) of the Live-stock Export Charge Act 1977;
(b) amounts advanced out of the Consolidated Revenue Fund for the purposes of that trust account; and
(c) interest from the investment of moneys standing to the credit of that trust account.
Amended by No. 71, 1977, s. 6SECT
(2) Amounts payable into the National Cattle Disease Eradication Trust Account by virtue of paragraphs (1) (a) and (aa) are payable out of the Consolidated Revenue Fund, which is appropriated accordingly.
LIVE-STOCK SLAUGHTER LEVY COLLECTION ACT 1964 - SECT. 10C.
Application of National Cattle Disease Eradication Trust AccountInserted by No. 43, 1976, s. 3
SECT
10C. Moneys standing to the credit of the National Cattle Disease Eradication Trust Account may, with the approval of the Minister, be expended-
(a) in making payments to the States, and in meeting costs incurred by the Commonwealth, for the purpose of the eradication of any disease of cattle that is endemic in Australia; and
(b) in making payments to the Consolidated Revenue Fund in respect of advances referred to in paragraph 10B (1) (b) or in respect of any expenses connected with the eradication of any disease of cattle that is endemic in Australia that have been defrayed out of that Fund.
Sections 11-13 repealed by No. 71, 1977, s. 7
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LIVE-STOCK SLAUGHTER LEVY COLLECTION ACT 1964 - SECT. 14.
Offences relating to returns, &c.Sub-section (1) amended by No. 93, 1966, s. 3; No. 43, 1976, s. 4
SECT
14. (1) A person shall not-
(a) fail or neglect duly to furnish a return or information that he is required under the regulations to furnish; or
(b) furnish, in pursuance of the regulations, a return or information that is false or misleading in a material particular.
Penalty: $300.
(2) A prosecution for an offence against this section may be commenced at any time.
LIVE-STOCK SLAUGHTER LEVY COLLECTION ACT 1964 - SECT. 15.
Access to books, &c.SECT
15. (1) For the purposes of this Act, a person authorized in writing by the Minister in that behalf may, at all reasonable times and on production of that written authority, enter any building or place where, in the opinion of that person, there are any books, documents or other papers relating to the slaughter of live-stock in respect of which levy is payable and may-
(a) take extracts from; and
(b) make copies of,
any such books, documents or other papers.
Amended by No. 93, 1966, s. 3; No. 43, 1976, s. 4; No. 71, 1977, s. 8SECT
(2) A person shall not, without reasonable excuse, obstruct or hinder a person acting in pursuance of an authority under this section.
Penalty: $200.
LIVE-STOCK SLAUGHTER LEVY COLLECTION ACT 1964 - SECT. 16.
RegulationsAmended by No. 93, 1966, s. 3; No. 112, 1974, s. 5; No. 43, 1976, s. 4; No. 71, 1977, s. 9
SECT
16. The Governor-General may make regulations, not inconsistent with this Act, prescribing all matters required or permitted by this Act to be prescribed, or necessary or convenient to be prescribed for carrying out or giving effect to this Act or for facilitating the collection or recovery of amounts of levy or other moneys payable to the Commonwealth under this Act and, in particular-
(a) providing for the manner of payment of levy and other moneys payable to the Commonwealth under this Act;
(b) requiring persons to furnish returns or information to such persons as are prescribed;
(c) requiring persons causing live-stock to be slaughtered at an abattoir of which another person is the proprietor to furnish to the proprietor returns or information relating to live-stock so slaughtered;
(d) providing for the registration of abattoirs and for the keeping by the proprietors of abattoirs registered under the regulations of records relating to the slaughter of live-stock; and
(e) prescribing penalties not exceeding a fine of $200 for offences against the regulations.
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